Sieve tubes and companion cells are components of xylem tissue.
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The correct option is B False
Phloem is made up of sieve tubes, companion cells, phloem parenchyma and phloem fibres.
Sieve tubes - The sieve tubes are living, enucleate elongated cells with perforated cross walls (Fig 1.10), which are placed end to end to form a tubular passage throughout the plant. These perforated cross walls are known as sieve plates.
Companion cells - These living cells are thin walled and are found attached laterally to the sieve tubes. These cells have granular cytoplasm and help the sieve tubes in translocation of food.
The xylem tissue is made up of four types of components- xylem vessels, tracheids, xylem parenchyma and xylem fibres.